The report of the contributions auditor shall be appended to the articles of association.
When the value used is different from that proposed by the contributions auditor, shareholders shall be jointly liable for a period of five (5) years to third parties for the value attributed to contribution in kind.
The obligation to provide guarantee shall apply only to the value of the contributions at the time of the formation, and not to keep the said value.
General organization meeting
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 114
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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Section 403 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/2014-01-30/auscgie-2014
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